The most frequent application of Section 635 is in property tax disputes. If a property owner was assessed for tax in 1953 under the old municipal law, and the GHMC claims arrears under the 1955 Act, Section 635 validates the original assessment, provided it is not contrary to the new Act. Courts have held that such “deemed continuity” prevents citizens from challenging old liabilities solely on the ground that the enabling law has been repealed.
The primary objective of Section 635 is to ensure that the GHMC can accurately identify who is responsible for a property. Under this section, the Commissioner may issue a written notice requiring an owner or occupier to provide specific details in writing, including: what is section 635 of ghmc act 1955
: In certain legal contexts, property owners have challenged notices issued under Section 635, particularly regarding which official department has the jurisdiction to initiate these proceedings. Comparison with Section 636 The most frequent application of Section 635 is